https://www.taxtmi.com/caselaws?id=34075 The Tribunal ruled in favor of M/s. Sandfits Foundries (P) Ltd., allowing their appeal for a cash refund of duty amount under Notification No. 63/95-C.E. The decision was based on the principle of unjust enrichment as the appellants did not receive the duty amount from the buyer and did not pass on the duty incidence. The Tribunal distinguished this case from previous decisions, emphasizing the non-collection of duty at the time of clearance. The appellants were entitled to the refund following legal precedents, including judgments of the Apex Court. en-us Wed, 15 Oct 2008 00:00:00 +0530 Fri, 10 Jul 2009 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=34075 The Tribunal ruled in favor of M/s. Sandfits Foundries (P) Ltd., allowing their appeal for a cash refund of duty amount under Notification No. 63/95-C.E. The decision was based on the principle of unjust enrichment as the appellants did not receive the duty amount from the buyer and did not pass on the duty incidence. The Tribunal distinguished this case from previous decisions, emphasizing the non-collection of duty at the time of clearance. The appellants were entitled to the refund following legal precedents, including judgments of the Apex Court. Case-Laws Central Excise Wed, 15 Oct 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=34075